Dumitru, Mădălina; Guşe, Raluca Gina - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 30-58
Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC … legitimacy types, explaining the reasons of the users for participating in the standard-setting process. Also, for certain types … of legitimacy, we analyze the information provided by the IIRC on its website. A qualitative approach is presented in …